Manufacturing Logistics Cost

Logistics cost accounting is the basis of logistics cost management. However, the current domestic research on logistics cost lays particular enphasis on the macroscopic problems and the method of logistics management, there is little research on logistics cost accounting system. In addition, no uniformed standard of construction and accounting of logistics cost has been reached in the domestic academe. This condition leads to many problems in the logistics cost management in companies and then has negative effect on logistics cost management.This thesis analyses and sums on reality basis. Through drawing experience from the researches of logistics cost accounting in the America and Japan, considering the actual circumstance of the domestic manufacturing enterprise, the domestic construction mode of logistics cost in manufacturing enterprise is built up and an integrated logistics cost accounting system of manufacturing enterprise is designed by applying Activity-Based Costing and without changing the current financial accounting institution. The cost accounting of manufacturing enterprise is still in accordance with the current financial accounting institution. Meanwhile the logistics cost is accounted separately and from the point of management accounting by applying Activity-Based Costing. This method does not violate the current financial accounting institution, and brings logistics cost into management accounting system.This thesis includes seven chapters:Chapter 1 is the introduction. The issue discussed, research significance, research objects, article construction and research method are put forward in chapter 1.In chapter 2, the domestic and international logistics cost accounting and related researches are looked back. Among them the researches of logistics cost accounting in the America and Japan are detailed. The researches in the America are compared with that in Japan. Then the domestic researches of logistics cost accounting and problems of research are expounded.In chapter 3, the logistics flow and the contruction of logistics cost of manufacturing enterprise are analysed. The general flow and the logistics flow of manufacturing enterprise are analysed first, then the domestic construction mode of...